Untitled Texas Attorney General Opinion

Qlxficeof tfp mtornep @eneral &ate of QLexa$ DAN MORALES ATTORNEY GENERAL November 17, 1998 The Honorable James M. Kuboviak Opinion No. DM-491 County Attorney Brazos County Re: Whether a delinquent tax penalty to defray 300 East 26th Street, Suite 325 collection costs authorized pursuant to Tax Code Bryan, Texas 77803 section 33.07 applies to taxes delinquent on or after July 1 under Tax Code sections 31.03, 31.031,31.032, or 31.04 (RQ-970) Dear Mr. Kuboviak: On behalf of the Tax Assessor-Collector of Brazos County, you ask whether a delinquent tax penalty to defray collection costs…